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Good practices reduce costs and produce timely results; poor practices lead to waste and delays and are often the cause for allegations of corruption and Government inefficiency. Enhanced transparency in procurement through voluntary disclosure under the Right to Information (RTI) Act (2005)' is...
Persistent link: https://www.econbiz.de/10012557907
Pension, to most people, implies a regular payment from a specific age-such as retirement-until death. Individual retirement accounts are a vehicle for retirement savings but they do not become a pension in the conventional sense of the word until they are converted to an 'annuity'. How much and...
Persistent link: https://www.econbiz.de/10012556333
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, largely based on the French system that separates accounting practices from services organization, and from the initial …
Persistent link: https://www.econbiz.de/10012559421
The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The...
Persistent link: https://www.econbiz.de/10012248286
Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on … accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting …: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and …
Persistent link: https://www.econbiz.de/10012248287
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards …
Persistent link: https://www.econbiz.de/10012248295
The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A …&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries … productive and job-creating activities, if national accounting standards differ significantly from the increasingly universal …
Persistent link: https://www.econbiz.de/10012248296
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Notional accounts are designed to mimic a defined contribution plan, where the pension depends on contributions and investment returns. (For this reason, they are sometimes called notional, defined-contribution schemes). Pension contributions are tracked in accounts which earn a rate of return....
Persistent link: https://www.econbiz.de/10012556339